Eligibility for Tax Deduction Confirmed for Paddy Milling u/s 80IB(11A) Including Integrated Business Activities.

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....Deduction u/s 80IB(11A) - milling of the paddy - integrated business of handling, storage and transportation of the food grains - The activities involving the cleaning, steaming, soaking, drying, polishing, grinding etc.are covered by the expression “handling” and the assessee is certainly conducting such activities which would entitle to the benefit of deduction under section 80IB(11A) of the Act - AT....